1、AccountingStandardforBusinessEnterprisesNo.33-Consolidatedfinancialstatements企業(yè)會(huì)計(jì)準(zhǔn)則第33號(hào)合并財(cái)務(wù)報(bào)表ChapterIGeneralProvisions第一章總則Article1:TheseStandardsareformulatedinaccordancewiththeAccountingStandardsforEnterprises-BasicStandardsforthepurposeofregulatingthepreparationandpresentationofconsolidatedfinanc

2、ialstatements.第一條為了規(guī)范合并財(cái)務(wù)報(bào)表的編制和列報(bào)，根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則基本準(zhǔn)則，制定本準(zhǔn)則。Article2:consolidatedfinancialstatementsarestructuralreportsaboutthefinancialstatus,businessperformancesandcashflowsoftheenterprisegroupformulatedbyparentcompaniesandsubsidiarycompanies.第二條合并財(cái)務(wù)報(bào)表，是指反映母公司和其全部子公司形成的企業(yè)集團(tuán)整體財(cái)務(wù)狀況、經(jīng)營(yíng)成果和現(xiàn)金流量的財(cái)務(wù)報(bào)表。Parentco

3、mpanymeansthecompanyhasoneormoresubsidiarycompanies(ormainbody).母公司，是指有一個(gè)或一個(gè)以上子公司的企業(yè)(或主體，下同)。Subsidiarycompaniesmeanwhicharecontrolledbytheirparentcompany.子公司，是指被母公司控制的企業(yè)。Article3:Theconsolidatedfinancialstatementsshallatleastcomprisethefollowingparts:第三條合并財(cái)務(wù)報(bào)表至少應(yīng)當(dāng)包括下列組成部分：Theconsolidatedbalanceshee

4、t;合并資產(chǎn)負(fù)債表；Theconsolidatedprofitstatement;合并利潤(rùn)表；Theconsolidatedcashflowstatement;合并現(xiàn)金流量表；Theconsolidatedstatementofchangesintheownersequities(orshareholdersequities,thesamebelow）;and（四）合并所有者權(quán)益（或股東權(quán)益，下同）變動(dòng)表；（5）Thenotes.（五）附注。Article4:parentcompanyshouldprepareconsolidatedfinancialstatements.第四條母公司應(yīng)當(dāng)編制

5、合并財(cái)務(wù)報(bào)表。Article5:foreigncurrencyfinancialstatementtranslationshallbesubjecttotheAccountingStandardforBusinessEnterprisesNo.19-ForeignCurrencyTranslationandtheAccountingStandardsforEnterprisesNo.31-CashFlowStatements.第五條外幣財(cái)務(wù)報(bào)表折算，適用企業(yè)會(huì)計(jì)準(zhǔn)則第19號(hào)外幣折算和企業(yè)會(huì)計(jì)準(zhǔn)則第31號(hào)現(xiàn)金流量表。ChapterIIConsolidatedScope第二章合并范圍Article

6、6:thescopeofconsolidatedfinancialstatementsshallbeconfirmedbaseonthecontrol.第六條合并財(cái)務(wù)報(bào)表的合并范圍應(yīng)當(dāng)以控制為基礎(chǔ)予以確定。Controlmeansanenterprisecandecidethefinancialandmanagepolicyofanotherenterpriseandhaveauthoritytoearnthebenefitfromanotherenterprise.控制，是指一個(gè)企業(yè)能夠決定另一個(gè)企業(yè)的財(cái)務(wù)和經(jīng)營(yíng)政策，并能據(jù)以從另一個(gè)企業(yè)的經(jīng)營(yíng)活動(dòng)中獲取利益的權(quán)力。Article7:pare

7、ntenterpriseshavemorethanhalfofvotingrightsofinvestedenterprisesdirectlyorbysubsidiaries.Parententerprisesareabletocontroltheinvestedcompany,sotheinvestedcompanyshallbedetermineditssubsidiarywithintheconsolidatedscope.However,exceptfortheinvestedcompanywhichcantbeprovedtowithoutcontrolledbyparentent

8、erprise.第七條母公司直接或通過(guò)子公司間接擁有被投資單位半數(shù)以上的表決權(quán)，表明母公司能夠控制被投資單位，應(yīng)當(dāng)將該被投資單位認(rèn)定為子公司，納入合并財(cái)務(wù)報(bào)表的合并范圍。但是，有證據(jù)表明母公司不能控制被投資單位的除外。Article8:parententerpriseshavinglessthanhalfofvotingrightsofinvestedenterprises,whichmeetoneofthefollowingconditions,shallbedeemedthatparententerprisecancontrolinvestedenterprises.Theinvested

9、companyshallbedetermineditssubsidiarywithintheconsolidatedscope.However,exceptfortheinvestedcompanywhichcantbeprovedtowithoutcontrolledbyparententerprise:1）morethanhalfofvotingrightsofinvestedenterprises,throughtheagreementamongtheotherinvestorsoftheinvestedcompany2）rightstodecidethefinancialandbusi

10、nesspolicyofinvestedenterpriseasthearticleofassociationoragreement3）haverightstoappointandremovalmostofmembersoftheboardofdirectorsorsuchinstitutions4）havemostofvotingrightintheboardofdirectorsorsuchinstitutionsofinvestedenterprises.第八條母公司擁有被投資單位半數(shù)或以下的表決權(quán)，滿足下列條件之一的，視為母公司能夠控制被投資單位，應(yīng)當(dāng)將該被投資單位認(rèn)定為子公司，納入合

11、并財(cái)務(wù)報(bào)表的合并范圍。但是，有證據(jù)表明母公司不能控制被投資單位的除外：（一）通過(guò)與被投資單位其他投資者之間的協(xié)議，擁有被投資單位半數(shù)以上的表決權(quán)。（二）根據(jù)公司章程或協(xié)議，有權(quán)決定被投資單位的財(cái)務(wù)和經(jīng)營(yíng)政策。（三）有權(quán)任免被投資單位的董事會(huì)或類似機(jī)構(gòu)的多數(shù)成員。（四）在被投資單位的董事會(huì)或類似機(jī)構(gòu)占多數(shù)表決權(quán)。Article9:Whethercontrollingtheinvestedenterprises,shallconsiderpotentialfactorsofvotingrights,includingthetermofconvertiblebonds,executablewarra

12、ntsintheperiodandsoonwhichdeprivefrominvestedenterprisesownedbytheenterpriseandothers.第九條在確定能否控制被投資單位時(shí)，應(yīng)當(dāng)考慮企業(yè)和其他企業(yè)持有的被投資單位的當(dāng)期可轉(zhuǎn)換的可轉(zhuǎn)換公司債券、當(dāng)期可執(zhí)行的認(rèn)股權(quán)證等潛在表決權(quán)因素。Article10:parentcompanyshallputallsubsidiariesinvolvedintheconsolidatedscopeofconsolidatedfinancialstatement.第十條母公司應(yīng)當(dāng)將其全部子公司納入合并財(cái)務(wù)報(bào)表的合并范圍。Chapte

13、rIIIconsolidatedprocess第三章合并程序Article11:consolidatedfinancialstatementshallbepreparedbyparententerprisebasedonthefinancialstatementofparententerpriseandsubsidiaries,accordingwithotherrelevantmaterials,asadjustedlongtermshareinvestmentbyequitymethod.第十一條合并財(cái)務(wù)報(bào)表應(yīng)當(dāng)以母公司和其子公司的財(cái)務(wù)報(bào)表為基礎(chǔ)，根據(jù)其他有關(guān)資料按照權(quán)益法調(diào)整對(duì)子公司的長(zhǎng)

14、期股權(quán)投資后，由母公司編制。Article12:parentcompanyshallunifytheaccountingpolicyofeachsubsidiaryandenableaccountingpolicyofsubsidiariestokeepconsistentwithwhichofparententerprise.第十二條母公司應(yīng)當(dāng)統(tǒng)一子公司所采用的會(huì)計(jì)政策，使子公司采用的會(huì)計(jì)政策與母公司保持一致。Theaccountingpolicyisdifferentfromwhichofparententerprise,whichshallbeadjustedasparententerp

15、rise;orsubsidiariesshallpreparefinancialstatementagainrequiredbyparentcompany.子公司所采用的會(huì)計(jì)政策與母公司不一致的，應(yīng)當(dāng)按照母公司的會(huì)計(jì)政策對(duì)子公司財(cái)務(wù)報(bào)表進(jìn)行必要的調(diào)整；或者要求子公司按照母公司的會(huì)計(jì)政策另行編報(bào)財(cái)務(wù)報(bào)表。Article13:parentcompanyshallunifytheaccountingperiodsofeachsubsidiariestokeepconsistentwithparentcompany.第十三條母公司應(yīng)當(dāng)統(tǒng)一子公司的會(huì)計(jì)期間，使子公司的會(huì)計(jì)期間與母公司保持一致。Theac

16、countingperiodisdifferentfromparententerprises,whichshallbeadjustedasparententerprise;orsubsidiariesshallpreparefinancialstatementagainrequiredbyparentcompany.子公司的會(huì)計(jì)期間與母公司不一致的，應(yīng)當(dāng)按照母公司的會(huì)計(jì)期間對(duì)子公司財(cái)務(wù)報(bào)表進(jìn)行調(diào)整；或者要求子公司按照母公司的會(huì)計(jì)期間另行編報(bào)財(cái)務(wù)報(bào)表。Article14:whenpreparingconsolidatedfinancialstatement,subsidiariesshallpr

17、ovidelistedmaterialsbesidesfinancialstatement:第十四條在編制合并財(cái)務(wù)報(bào)表時(shí)，子公司除了應(yīng)當(dāng)向母公司提供財(cái)務(wù)報(bào)表外，還應(yīng)當(dāng)向母公司提供下列有關(guān)資料：Accountingpolicyinconsistentwithitsparententerpriseanditseffectedamount采用的與母公司不一致的會(huì)計(jì)政策及其影響金額；Explanationofinconsistentaccountingperiod與母公司不一致的會(huì)計(jì)期間的說(shuō)明；Allrelevantmaterialsofinternaltransactionoccurredamong

18、theparententerpriseandothersubsidiaries三）與母公司、其他子公司之間發(fā)生的所有內(nèi)部交易的相關(guān)資料；(4)relevantmaterialsforchangeofownersequity(四)所有者權(quán)益變動(dòng)的有關(guān)資料；(5)othermaterialsforpreparingconsolidatedfinancialstatement編制合并財(cái)務(wù)報(bào)表所需要的其他資料。SectorIconsolidatedbalancesheet第一節(jié)合并資產(chǎn)負(fù)債表Article15:consolidatedbalancesheetshallbepreparedbyparen

19、tenterprisebasedonthebalancesheetofparententerpriseandsubsidiarycompanies,whichisoffsettheeffectontheinternaltransactionbetweentheparententerpriseandsubsidiarycompanyoramongthesubsidiaries.第十五條合并資產(chǎn)負(fù)債表應(yīng)當(dāng)以母公司和子公司的資產(chǎn)負(fù)債表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對(duì)合并資產(chǎn)負(fù)債表的影響后，由母公司合并編制。long-termshareinvestmentfromparen

20、tcompaniestosubsidiarycompaniesandtheparententerpriseenjoyedshareofownersequityofsubsidiariesshallbeoffsetagainsteachotherandcorrespondingdepreciationpreparationoflongtermshareinvestment.母公司對(duì)子公司的長(zhǎng)期股權(quán)投資與母公司在子公司所有者權(quán)益中所享有的份額應(yīng)當(dāng)相互抵銷，同時(shí)抵銷相應(yīng)的長(zhǎng)期股權(quán)投資減值準(zhǔn)備。Ontheacquisitiondate,thebalanceoflong-termshareinvestm

21、entfromparentcompaniestosubsidiarycompaniesandtheparentcompanyenjoyedshareofownersequityofsubsidiariesshallbeindicatedinthegoodwillitem.Forthedepreciationofgoodwill,shallbeindicatedaccordingwithtestfordevaluation.在購(gòu)買日，母公司對(duì)子公司的長(zhǎng)期股權(quán)投資與母公司在子公司所有者權(quán)益中所享有的份額的差額，應(yīng)當(dāng)在商譽(yù)項(xiàng)目列示。商譽(yù)發(fā)生減值的，應(yīng)當(dāng)按照經(jīng)減值測(cè)試后的金額列示。Long-terms

22、hareinvestmentfromeachcompanyandlong-termshareinvestmentfromsubsidiariestoparentcompanyshallbeoffsetcorrespondencewiththelong-termshareinvestmentasaboveregulation.各子公司之間的長(zhǎng)期股權(quán)投資以及子公司對(duì)母公司的長(zhǎng)期股權(quán)投資，應(yīng)當(dāng)比照上述規(guī)定，將長(zhǎng)期股權(quán)投資與其對(duì)應(yīng)的子公司或母公司所有者權(quán)益中所享有的份額相互抵銷。thecreditanddebtfromparententerprisesandsubsidiarycompanyoramo

23、ngsubsidiariesshallbeoffsetagainsteachother,meanwhilecorrespondingtooffsetthebaddebtprovisionanddepreciationpreparationforbondinvestment.（二）母公司與子公司、子公司相互之間的債權(quán)與債務(wù)項(xiàng)目應(yīng)當(dāng)相互抵銷，同時(shí)抵銷應(yīng)收款項(xiàng)的壞賬準(zhǔn)備和債券投資的減值準(zhǔn)備。Afterthebondinvestmentsandbondpayablefromparententerprisesandsubsidiarycompanyoramongsubsidiariesareoffset

24、againsteachother,thebalanceshallbeincludedintoinvestmentincomeitem.母公司與子公司、子公司相互之間的債券投資與應(yīng)付債券相互抵銷后，產(chǎn)生的差額應(yīng)當(dāng)計(jì)入投資收益項(xiàng)目。（3）Theunrealizedinternalsalesprofitandloss,whichincludedinthesalesofgoodsorinventory,fixedassets,constructionmaterials,constructioninprocessandintangibleassets,fromtheparententerpriseand

25、subsidiaryenterpriseoramongthesubsidiaries,shallbeoffset.（三）母公司與子公司、子公司相互之間銷售商品（或提供勞務(wù)，下同）或其他方式形成的存貨、固定資產(chǎn)、工程物資、在建工程、無(wú)形資產(chǎn)等所包含的未實(shí)現(xiàn)內(nèi)部銷售損益應(yīng)當(dāng)?shù)咒N。Thedevaluationpreparationordepreciationpreparationforinventory,fixedassets,constructionmaterials,constructioninprocessandintangibleassetsshallbeoffsetwithrelevant

26、unrealizedinternalsalesprofitandloss.對(duì)存貨、固定資產(chǎn)、工程物資、在建工程和無(wú)形資產(chǎn)等計(jì)提的跌價(jià)準(zhǔn)備或減值準(zhǔn)備與未實(shí)現(xiàn)內(nèi)部銷售損益相關(guān)的部分應(yīng)當(dāng)?shù)咒N。（4）Otherinternaltransactionsoccurredbetweenparententerpriseandsubsidiarycompanyoramongthesubsidiaries,whichhaveaneffectonconsolidatedfinancialstatement,shallbeoffset.（四）母公司與子公司、子公司相互之間發(fā)生的其他內(nèi)部交易對(duì)合并資產(chǎn)負(fù)債表的影響應(yīng)當(dāng)?shù)?/p>

27、銷。Article16:forthesharesintheownersequityofsubsidiarycompanynotbelongtoparententerprise,shallbeindicatedintheitemof“minorityshareholdersequity”belongingtheownersequityintheconsolidatedbalancesheet.第十六條子公司所有者權(quán)益中不屬于母公司的份額，應(yīng)當(dāng)作為少數(shù)股東權(quán)益，在合并資產(chǎn)負(fù)債表中所有者權(quán)益項(xiàng)目下以“少數(shù)股東權(quán)益”項(xiàng)目列示。Article17:Intheperiodofreport,forthead

28、dedsubsidiarycompaniescontrolledbythesameenterprisepreparingthebalancesheet,shalladjustthebeginningbalanceoftheconsolidatedfinancialstatement.第十七條母公司在報(bào)告期內(nèi)因同一控制下企業(yè)合并增加的子公司，編制合并資產(chǎn)負(fù)債表時(shí)應(yīng)當(dāng)調(diào)整合并資產(chǎn)負(fù)債表的期初數(shù)。Theaddedsubsidiarycompanynotcontrolledbythesameenterprisepreparingthebalancesheet,shallnotadjustthebegi

29、nningbalanceoftheconsolidatedfinancialstatement.因非同一控制下企業(yè)合并增加的子公司，編制合并資產(chǎn)負(fù)債表時(shí)，不應(yīng)當(dāng)調(diào)整合并資產(chǎn)負(fù)債表的期初數(shù)。Article18:forparententerprisesettlethesubsidiarycompanyduringthereportperiod,preparingtheconsolidatebalancesheetshallnotadjustthebeginningbalanceoftheconsolidatedfinancialstatement.第十八條母公司在報(bào)告期內(nèi)處置子公司，編制合并資產(chǎn)負(fù)

30、債表時(shí)，不應(yīng)當(dāng)調(diào)整合并資產(chǎn)負(fù)債表的期初數(shù)。SectorIIconsolidatedprofitstatement第二節(jié)合并利潤(rùn)表Article19:consolidatedprofitstatementshallbepreparedbyparentcompanybasedontheprofitstatementsofparentcompanyandsubsidiaries,whichisoffsettheeffectontheinternaltransactionoccurredbetweenparentcompanyandsubsidiariesoramongthesubsidiaries.

31、第十九條合并利潤(rùn)表應(yīng)當(dāng)以母公司和子公司的利潤(rùn)表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對(duì)合并利潤(rùn)表的影響后，由母公司合并編制。Operatingrevenueandoperatingcostfromthesalesofgoodsamongtheparentcompanyandsubsidiarycompanyorsubsidiarieseachothershallbeoffset.母公司與子公司、子公司相互之間銷售商品所產(chǎn)生的營(yíng)業(yè)收入和營(yíng)業(yè)成本應(yīng)當(dāng)?shù)咒N。Forrealizedtotalexternalsalesofgoodsbetweenparententerpriseand

32、subsidiariesoramongthesubsidiarieswitheachotherintheendofperiod,theoperatingcostofpurchasershallbeoffsetagainsttheoperatingrevenueofsupplier.母公司與子公司、子公司相互之間銷售商品，期末全部實(shí)現(xiàn)對(duì)外銷售的，應(yīng)當(dāng)將購(gòu)買方的營(yíng)業(yè)成本與銷售方的營(yíng)業(yè)收入相互抵銷。Forinventory,fixedassets,constructionmaterials,constructioninprocessandintangibleassetsresultingfromno

33、trealizedtotalexternalsalesofgoodsbetweenparententerpriseandsubsidiariesoramongthesubsidiarieswitheachother,theoperatingcostandoperatingrevenueshallbeoffsetagainstbyeachother,meanwhileshalloffsettheunrealizedsalesprofitandlossinvolvedinseveralassets.母公司與子公司、子公司相互之間銷售商品，期末未實(shí)現(xiàn)對(duì)外銷售而形成存貨、固定資產(chǎn)、工程物資、在建工程、

34、無(wú)形資產(chǎn)等資產(chǎn)的，在抵銷銷售商品的營(yíng)業(yè)成本和營(yíng)業(yè)收入的同時(shí)應(yīng)當(dāng)將各項(xiàng)資產(chǎn)所包含的未實(shí)現(xiàn)內(nèi)部銷售損益予以抵銷。Theunrealizedinternalsalesprofitandlossesincludingthefixedassetsorintangibleassetsresultingfromthesalesofgoodsbetweentheparentcompanyandsubsidiarycompanyoramongthesubsidiariesshallbeoffset,aswellasthefixedassetsdepreciationortheintangibleamortiza

35、tionandtherelevantpartwiththeunrealizedinternalsalesprofitandlossesshallbeoffset.在對(duì)母公司與子公司、子公司相互之間銷售商品形成的固定資產(chǎn)或無(wú)形資產(chǎn)所包含的未實(shí)現(xiàn)內(nèi)部銷售損益進(jìn)行抵銷的同時(shí)，也應(yīng)當(dāng)對(duì)固定資產(chǎn)的折舊額或無(wú)形資產(chǎn)的攤銷額與未實(shí)現(xiàn)內(nèi)部銷售損益相關(guān)的部分進(jìn)行抵銷。theinvestmentincomefromholdingcounterpartsbondbetweentheparentcompanyandsubsidiarycompanyoramongthesubsidiaries,shallbeoffse

36、tagainstthecorrespondingissuersinterestexpense.母公司與子公司、子公司相互之間持有對(duì)方債券所產(chǎn)生的投資收益，應(yīng)當(dāng)與其相對(duì)應(yīng)的發(fā)行方利息費(fèi)用相互抵銷。Theinvestmentincomefromholdingcounterpartslong-termshareinvestmentfromtheparentcompanytosubsidiarycompanyoramongthesubsidiaries,shallbeoffset.母公司對(duì)子公司、子公司相互之間持有對(duì)方長(zhǎng)期股權(quán)投資的投資收益應(yīng)當(dāng)?shù)咒N。Otherinternaltransactionsh

37、avingeffectonconsolidatedprofitstatement,whichoccurredbetweentheparentcompanyandsubsidiarycompanyoramongthesubsidiaries,shallbeoffset.母公司與子公司、子公司相互之間發(fā)生的其他內(nèi)部交易對(duì)合并利潤(rùn)表的影響應(yīng)當(dāng)?shù)咒N。Article20:Thesharesbelongingtotheminorityshareholdersequityinthenetprofitandlossinthecurrentperiodshallbeindicatedintheitemofmin

38、orityshareholdersequityunderthenetprofitofconsolidatedfinancialstatement.第二十條子公司當(dāng)期凈損益中屬于少數(shù)股東權(quán)益的份額，應(yīng)當(dāng)在合并利潤(rùn)表中凈利潤(rùn)項(xiàng)目下以“少數(shù)股東損益”項(xiàng)目列示。Article21:forthedeficitofcurrentperiodexceedingtheshareinthebeginningofownersequity,thebalanceshouldbetreatedseparatelyasfollowingsituations:第二十一條子公司少數(shù)股東分擔(dān)的當(dāng)期虧損超過(guò)了少數(shù)股東在該子公司期

39、初所有者權(quán)益中所享有的份額，其余額應(yīng)當(dāng)分別下列情況進(jìn)行處理：Thebalanceshalloffsetagainsttheminorityshareholdersequity,whichminorityshareholdershavingobligationtoassumeandminorityshareholdershavecapacitytocompensateasarticleofassociationoragreements.公司章程或協(xié)議規(guī)定少數(shù)股東有義務(wù)承擔(dān)，并且少數(shù)股東有能力予以彌補(bǔ)的，該項(xiàng)余額應(yīng)當(dāng)沖減少數(shù)股東權(quán)益；Fornotregularminorityshareholder

40、stoassume,thebalanceshallbeoffsetagainstownersequityofparententerprise.Theprofitofthesubsidiarycompanytoberealizedinthefollowingperiods,whichisnotbelongtheownersequityuntilitcompensatetheminorityshareholderslossassumedbyownersequityofparentcompany.公司章程或協(xié)議未規(guī)定少數(shù)股東有義務(wù)承擔(dān)的，該項(xiàng)余額應(yīng)當(dāng)沖減母公司的所有者權(quán)益。該子公司以后期間實(shí)現(xiàn)的利潤(rùn)

41、，在彌補(bǔ)了由母公司所有者權(quán)益所承擔(dān)的屬于少數(shù)股東的損失之前，應(yīng)當(dāng)全部歸屬于母公司的所有者權(quán)益。Article22:Intheperiodofreport,fortheaddedsubsidiarycompaniescontrolledbythesameenterprise,shallinvolvetheincomes,expensesandprofitsofthecombiningpartyincurredfromthebeginningofthecurrentperiodtothecombiningdateintoconsolidatedprofitstatement.第二十二條母公司在報(bào)告

42、期內(nèi)因同一控制下企業(yè)合并增加的子公司，應(yīng)當(dāng)將該子公司合并當(dāng)期期初至報(bào)告期末的收入、費(fèi)用、利潤(rùn)納入合并利潤(rùn)表。Fortheaddedsubsidiarycompanynotcontrolledbythesameenterprise,theincomes,expensesandprofitsofthecombingpartyincurredfromtheacquisitiondatetotheendofreportingperiodshallbeinvolvedintotheconsolidatedprofitstatement.因非同一控制下企業(yè)合并增加的子公司，應(yīng)當(dāng)將該子公司購(gòu)買日至報(bào)告期末的

43、收入、費(fèi)用、利潤(rùn)納入合并利潤(rùn)表。Article23:Intheperiodofreport,fortheparentcompanysettlingthesubsidiariescompany,theincomes,expensesandprofitsfromthebeginningtothesettlementdateshallbeinvolvedintheconsolidatedprofitstatement.第二十三條母公司在報(bào)告期內(nèi)處置子公司，應(yīng)當(dāng)將該子公司期初至處置日的收入、費(fèi)用、利潤(rùn)納入合并利潤(rùn)表。SectorIIIconsolidatedcashflowstatement第三節(jié)合并

44、現(xiàn)金流量表Article24:consolidatedcashflowstatementshallbepreparedbyparentcompanybasedonthecashflowstatementsofparentcompanyandsubsidiaries,whichisoffsettheeffectontheinternaltransactionoccurredbetweenparentcompanyandsubsidiariesoramongthesubsidiaries.第二十四條合并現(xiàn)金流量表應(yīng)當(dāng)以母公司和子公司的現(xiàn)金流量表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部

45、交易對(duì)合并現(xiàn)金流量表的影響后，由母公司合并編制。ThecashasmentionedintheseStandardsshallincludecashandcashequivalentsunlessthecashequivalentsarementionedsimultaneously本準(zhǔn)則提及現(xiàn)金時(shí)，除非同時(shí)提及現(xiàn)金等價(jià)物，均包括現(xiàn)金和現(xiàn)金等價(jià)物。Article25:preparingthecashflowstatementshallbeaccordingwiththefollowingrequirements:第二十五條編制合并現(xiàn)金流量表應(yīng)當(dāng)符合下列要求：forcashinvestmento

46、raddedinvestmentbypurchasingequityincurredfrombetweentheparentcompanyandsubsidiariescompanyoramongthesubsidiariesinthecurrentperiod,thecashflowshallbeoffset.母公司與子公司、子公司相互之間當(dāng)期以現(xiàn)金投資或收購(gòu)股權(quán)增加的投資所產(chǎn)生的現(xiàn)金流量應(yīng)當(dāng)?shù)咒N。forinvestmentincomefrombetweentheparentcompanyandsubsidiariescompanyoramongthesubsidiaries,thecash

47、shallbeoffsetagainstthedividenddistribution,profitorinterestpaymentofcashbyeachother.母公司與子公司、子公司相互之間當(dāng)期取得投資收益收到的現(xiàn)金，應(yīng)當(dāng)與分配股利、利潤(rùn)或償付利息支付的現(xiàn)金相互抵銷。forcreditanddebtofcashsettlementfromtheparentcompanyandsubsidiariesoramongthesubsidiaries,thecashflowshallbeoffset.母公司與子公司、子公司相互之間以現(xiàn)金結(jié)算債權(quán)與債務(wù)所產(chǎn)生的現(xiàn)金流量應(yīng)當(dāng)?shù)咒N。forsales

48、ofgoodsincurredfrombetweentheparentcompanyandsubsidiariescompanyoramongthesubsidiaries,thecashflowofthecurrentperiodshallbeoffset.母公司與子公司、子公司相互之間當(dāng)期銷售商品所產(chǎn)生的現(xiàn)金流量應(yīng)當(dāng)?shù)咒N。forthesettlementoffixedassets,intangibleassetsandotherlongtermassetsincurredfrombetweentheparentcompanyandsubsidiariescompanyoramongthes

49、ubsidiaries,thenetcashofcollectionshallbeoffsetagainstthepaymentofcashforpurchasingfixedassets,intangibleassetsandotherlongtermassets.母公司與子公司、子公司相互之間處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額，應(yīng)當(dāng)與購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金相互抵銷。forotherinternaltransactionincurredfrombetweentheparentcompanyandsubsidiariescompanyoramongthe

50、subsidiaries,thecashflowshallbeoffset.母公司與子公司、子公司相互之間當(dāng)期發(fā)生的其他內(nèi)部交易所產(chǎn)生的現(xiàn)金流量應(yīng)當(dāng)?shù)咒N。Article26:thesupplementaryofconsolidatedcashflowstatementispreparedonbasisofconsolidatedbalancesheetandconsolidatedprofitstatement.第二十六條合并現(xiàn)金流量表補(bǔ)充資料可以根據(jù)合并資產(chǎn)負(fù)債表和合并利潤(rùn)表進(jìn)行編制。Article27:duringtheaddedsubsidiariesunderthesamecontro

51、l,theconsolidatedcashflowstatementshallincludethecashflowofthepartiestothecombinationfromthebeginningofthecurrentperiodtothereportingperiod.第二十七條母公司在報(bào)告期內(nèi)因同一控制下企業(yè)合并增加的子公司，應(yīng)當(dāng)將該子公司合并當(dāng)期期初至報(bào)告期末的現(xiàn)金流量納入合并現(xiàn)金流量表。Thesubsidiarycompanynotcontrolledbythesameenterprise,theconsolidatedcashflowstatementshallinclude

52、thecashflowfromtheacquisitiondatetotheendtoreportingperiod.因非同一控制下企業(yè)合并增加的子公司，應(yīng)當(dāng)將該子公司購(gòu)買日至報(bào)告期末的現(xiàn)金流量納入合并現(xiàn)金流量表。Article28:duringthesettlingthesubsidiarycompany,theconsolidatedcashflowstatementshallincludethecashflowfromthebeginningofthecurrentperiodtothesettlementdate.第二十八條母公司在報(bào)告期內(nèi)處置子公司，應(yīng)當(dāng)將該子公司期初至處置日的現(xiàn)金流

53、量納入合并現(xiàn)金流量表。SectorIVTheconsolidatedstatementofchangesintheownersequities第四節(jié)合并所有者權(quán)益變動(dòng)表Article29:Theconsolidatedstatementofchangesintheownersequitiesshallbepreparedbyparentcompanybasedonthestatementofchangesintheownersequitiesofparentcompanyandsubsidiarycompany,whichisoffsettheeffectonthestatementofcha

54、ngesintheownersequitiesresultingforminternaltransactionbetweenparentcompanyandsubsidiariesoramongthesubsidiaries.第二十九條合并所有者權(quán)益變動(dòng)表應(yīng)當(dāng)以母公司和子公司的所有者權(quán)益變動(dòng)表為基礎(chǔ)，在抵銷母公司與子公司、子公司相互之間發(fā)生的內(nèi)部交易對(duì)合并所有者權(quán)益變動(dòng)表的影響后，由母公司合并編制。longtermshareinvestmentfromparentcompanytosubsidiarycompanyshallbeoffsetagainsttheparentcompanyssha

55、resintheownersequityofsubsidiarycompany.（一）母公司對(duì)子公司的長(zhǎng)期股權(quán)投資應(yīng)當(dāng)與母公司在子公司所有者權(quán)益中所享有的份額相互抵銷。Forthelong-termshareinvestmentfromeachcompanyandfromsubsidiariestoparentcompanyshallbeoffsetagainstthesharesintheownersequityofcorrespondingsubsidiariesorparentcompanyasaboveregulation.各子公司之間的長(zhǎng)期股權(quán)投資以及子公司對(duì)母公司的長(zhǎng)期股權(quán)投資，應(yīng)

56、當(dāng)比照上述規(guī)定，將長(zhǎng)期股權(quán)投資與其對(duì)應(yīng)的子公司或母公司所有者權(quán)益中所享有的份額(2)forthelongtermshareinvestmentfromparentcompanytosubsidiarycompanyoramongeachothersubsidiaries,theinvestmentincomeshallbeoffset.相互抵銷。母公司對(duì)子公司、子公司相互之間持有對(duì)方長(zhǎng)期股權(quán)投資的投資收益應(yīng)當(dāng).抵銷。fortheotherinternaltransactionbetweenparentcompanyandsubsidiaryoramongthesubsidiaries,thechangesofownersequityshallbeoffset母公司與子公司、子公司相互之間發(fā)生的其他內(nèi)部交易對(duì)所有者權(quán)益變動(dòng)的影響應(yīng)當(dāng)?shù)咒N。Theconsolidatedstatementofchangesintheownersequitiesmaybepreparedbasedontheconsolidatedbalancesheetandconsolidatedprofitstatement.合并所有者權(quán)益變動(dòng)表也可以根據(jù)合并資產(chǎn)負(fù)債表和合并利潤(rùn)表進(jìn)行編制。Article30:minorityshareholdersshallbeseparatelyp